Notification No 39/2019 Central Tax

Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No 39/2019 Central Tax

New Delhi, the 31 st August, 2019

G.S.R. ….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of September, 2019, as the date on which the provisions of section 103 the said
Act, shall come into force.

[F. No. 20/06/12/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

Note : Section 103 of Finance Act (No 2) 2019 is as follows:

Amendment of section 54

103 . In section 54 of the Central Goods and Services Tax Act, after sub-section (8), the following sub-section shall be inserted, namely:–

“(8A) The Government may disburse the refund of the State tax in such manner as may be prescribed.”.

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